To check whether your business must register for GST in India, combine the relevant supplies made by the same PAN across India, compare that aggregate turnover with the threshold that applies to your supply type and state, then check separately for compulsory-registration rules and exemptions. A single outlet’s sales or an online-sales label is not enough to decide.
1. Identify whose turnover to count
Start with the legal person and PAN behind the business. Aggregate turnover combines the relevant supplies of persons having the same PAN on an all-India basis; it is not calculated separately for each state or outlet. If one PAN has business activity in more than one state, consider the covered supplies across those locations together when checking the threshold. The statutory definition is in the CGST Act, as amended through 1 January 2022.
What goes into the calculation
- Include the all-India value of taxable supplies, exempt supplies, exports and inter-State supplies.
- Do not include inward supplies on which the recipient pays tax under reverse charge, or GST amounts such as CGST, SGST, UTGST, IGST and compensation cess.
These categories follow the statutory definition and CBIC’s sectoral FAQ. Keep records that let you reconcile the total to your invoices and supply classifications.
2. Find the threshold that fits your supplies and state
There is no single threshold that applies to every business. The ordinary framework, lower-threshold state cases and an optional higher threshold for certain goods-only suppliers differ. The table summarizes figures in CBIC’s threshold update dated 1 June 2019; treat them as a guide to the framework, not confirmation of the limit currently applicable to a particular business. Check current notifications for the relevant state and supply profile.
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| Business or case | Threshold described by CBIC | What to verify |
|---|---|---|
| Ordinary threshold framework | ₹20 lakh in a financial year, as described in CBIC’s 1 June 2019 update. | Whether a lower-threshold state rule or another provision applies. |
| Specified special-category-state cases | ₹10 lakh in a financial year, as described in CBIC’s 1 June 2019 update. | Whether the state and type of supply fall within the relevant notified treatment. |
| Qualifying supplier engaged exclusively in goods | Up to ₹40 lakh in states adopting the option, subject to conditions, as described in CBIC’s 1 June 2019 update. | State adoption, eligibility conditions and whether the business truly supplies exclusively goods. |
The figures and state variation are set out in CBIC’s GST: An Update; the statutory framework is in the CGST Act, Sections 22–25. Do not assume that selling goods alone qualifies a business for the higher threshold: the option is conditional and is for qualifying suppliers engaged exclusively in goods. Mixed goods-and-services activity, a special state case or a change in business activity calls for a fact-specific check.
3. Check whether a rule requires registration below the threshold
Threshold comparison is only one branch of the decision. Section 24 of the CGST Act lists categories that may have to register regardless of the ordinary threshold, subject to applicable statutory exceptions and notifications. Relevant examples include:
- Casual taxable persons making taxable supplies and non-resident taxable persons.
- Persons liable to pay tax under specified reverse-charge provisions or under section 9(5).
- Agents making taxable supplies on behalf of another taxable person, and input service distributors.
- Certain suppliers through e-commerce operators required to collect tax at source, and e-commerce operators themselves.
- Specified overseas suppliers of online information and database access or retrieval (OIDAR) services.
This is not a rule that every online seller, inter-State supply or business paying reverse-charge tax automatically requires registration. The role, transaction and current exemptions matter. Check the applicable provision and notification in the CGST Act and CBIC’s GST FAQ.
4. Check whether an exclusion or specific exemption applies
Section 23 excludes persons engaged exclusively in supplying goods or services that are non-taxable or wholly exempt, and agriculturists to the extent of produce out of cultivation of land. CBIC’s 2019 threshold update also describes exemptions for certain small service suppliers making inter-State supplies or supplying through e-commerce platforms. Those are targeted provisions, not blanket exemptions for all small businesses, online sellers or inter-State activity. Check the exact conditions and current notification before relying on one.
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- Map the PAN: list the legal person or persons with the same PAN and the states in which they make supplies.
- Calculate aggregate turnover: total the included supply categories across India for the financial year, leaving out the statutory exclusions.
- Select the threshold branch: establish whether the ordinary, lower state threshold or conditional goods-only option applies, using current state notifications.
- Test special rules: identify any compulsory-registration category and check for an applicable exclusion or notified exemption.
- Record the result: retain the turnover working, supply classifications, relevant notifications and the reason you concluded registration is or is not required. Revisit it when supplies, locations or business roles change.
If the facts involve multiple states, reverse charge, e-commerce arrangements or uncertain classification, ask a qualified GST practitioner to check the current rules. The threshold update cited above is dated 2019 and the linked consolidated Act PDF states it is amended through 1 January 2022, so those materials alone do not establish that every figure or exception remains unchanged in 2026.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.6. Apply through the GST Portal if liable
The GST Portal guide directs normal taxpayers to begin at gst.gov.in → Services → Registration → New Registration. Portal wording or screens may change; follow the live instructions.
- Complete Part A: enter taxpayer type, state and district, PAN and legal name, and the primary authorized signatory’s email and mobile number; validate the contact details using the OTPs.
- Use the temporary reference number for Part B: provide the requested business, promoter or partner, authorized-signatory, place-of-business, goods or services and other details, then complete authentication and verification.
- Submit within the applicable period: the Act generally requires an application within 30 days from the date the person becomes liable, in each state or union territory where liable. The GST Portal guide says that a normal-taxpayer application filed within 30 days takes effect from the liability date; if filed later, registration takes effect from the grant date even though the liability date remains unchanged.
Casual taxable persons have a separate instruction in the portal guide to apply at least five days before commencing business. See the GST Portal guide to applying as a normal taxpayer for its workflow and the Act’s registration provisions for the statutory timing rule.
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